DIVISION 2. OTHER TAXES 6001-61050›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 5. Overpayments and Refunds 45651-45801›ARTICLE 3. Recovery of Erroneous Refunds 45751-45754

§ 45753

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.

(Added by Stats. 1998, Ch. 609, Sec. 42. Effective January 1, 1999.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.